senate Bill S6324A

2011-2012 Legislative Session

Repeals provisions requiring wholesalers of alcoholic beverages to submit an annual report to the commissioner of taxation finance relating to sales tax collection

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 31, 2012 reported and committed to finance
Mar 09, 2012 print number 6324a
amend (t) and recommit to investigations and government operations
Jan 26, 2012 referred to investigations and government operations

S6324 - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Rpld §1136 sub(i) ¶1 sub¶ (C), Tax L

S6324 - Summary

Repeals provisions requiring wholesalers of submit an annual report to the commissioner of taxation and finance relating to sales tax collection.

S6324 - Sponsor Memo

S6324 - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  6324

                            I N  S E N A T E

                            January 26, 2012
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation  to  exempting  certain  whole-
  salers  of  beer  from  the  requirement  of filing annual information
  returns for purposes of sales taxes

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subparagraph  (C)  of  paragraph  1 of subdivision (i) of
section 1136 of the tax law, as added by section 1 of subpart G of  part
V-1 of chapter 57 of the laws of 2009, is amended to read as follows:
  (C)  Every  wholesaler,  as  defined by section three of the alcoholic
beverage control law, if it has made a sale of an alcoholic beverage, as
defined by section four hundred twenty of this chapter, without collect-
ing sales or use tax during the period covered by the return, except (i)
a sale to a person that has furnished an exempt organization certificate
to the wholesaler for that sale; or (ii) a sale  to  another  wholesaler
whose license under the alcoholic beverage control law does not allow it
to  make retail sales of the alcoholic beverage. For each vendor, opera-
tor, or recipient to  whom  the  wholesaler  has  made  a  sale  without
collecting  sales  or  compensating use tax, the return must include the
total value of those sales made during the period covered by the  return
(excepting  the sales described in clauses (i) and (ii) of this subpara-
graph) and the vendor's, operator's or recipient's state liquor authori-
ty license number, along with the information required by paragraph  two
of this subdivision.  PROVIDED, HOWEVER, THAT THE REPORTING REQUIREMENTS
OF  THIS  SUBDIVISION  SHALL  NOT  APPLY TO THE HOLDER OF A WHOLESALER'S
LICENSE ISSUED OR RENEWED, PURSUANT TO SECTION FIFTY-THREE OF THE  ALCO-
HOLIC BEVERAGE CONTROL LAW, PRIOR TO JULY FIRST, NINETEEN HUNDRED SIXTY,
AND  WHOSE  LICENSE  WAS  THEREAFTER  RENEWED  OR  TRANSFERRED WHEN SUCH
LICENSE AUTHORIZES THE HOLDER THEREOF TO SELL BEER  AT  RETAIL  FOR  OFF
PREMISES CONSUMPTION AND WHEN SUCH HOLDER IS NOT A PARTY TO AN AGREEMENT
OR  AGREEMENTS  WITH A BREWER, AS DEFINED IN SECTION FIFTY-FIVE-C OF THE
ALCOHOLIC BEVERAGE CONTROL LAW, WHICH PROVIDES FOR THE SALE OF MORE THAN

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

Co-Sponsors

S6324A (ACTIVE) - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Rpld §1136 sub(i) ¶1 sub¶ (C), Tax L

S6324A (ACTIVE) - Summary

Repeals provisions requiring wholesalers of submit an annual report to the commissioner of taxation and finance relating to sales tax collection.

S6324A (ACTIVE) - Sponsor Memo

S6324A (ACTIVE) - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 6324--A

                            I N  S E N A T E

                            January 26, 2012
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to repeal subparagraph (C) of paragraph 1 of subdivision (i) of
  section 1136 of the tax law  relating  to  the  submission  of  annual
  information  reports  with the commissioner of taxation and finance by
  wholesalers  of  alcoholic  beverages  for  purposes  of   sales   tax
  collection

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subparagraph (C) of  paragraph  1  of  subdivision  (i)  of
section 1136 of the tax law is REPEALED.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.







 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13604-02-2

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